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SOLUTION MANUAL
Intermediate Accounting, 18th Edition
by Kieso, Warfield Chapter 1 - 23 Complete
,Table of Contents bg bg
1 The Environment and Conceptual Framework of Financial Reporting
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2 The Accounting Information System
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3 Income Statement, Related Information, and Revenue Recognition
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4 Balance Sheet and Statement of Cash Flows
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5 Accounting and the Time Value of Money
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6 Cash and Receivables
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7 Valuation of Inventories: A Cost-Basis Approach
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8 Inventories: Additional Valuation Issues
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9 Acquisition and Disposition of Property, Plant, and Equipment
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10 Depreciation, Impairments, and Depletion
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11 Intangible Assets
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12 Current Liabilities and Contingencies
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13 Long-Term Liabilities
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14 Stockholders’ Equity
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15 Dilutive Securities and Earnings per Share
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16 Investments
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17 Revenue Recognition
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18 Accounting for Income Taxes
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19 Accounting for Pensions and Postretirement Benefits
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20 Accounting for Leases
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21 Accounting Changes and Error Analysis
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22 Statement of Cash Flows
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23 Full Disclosure in Financial Reporting
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, Chapter 1 bg
Financial Accounting and Accounting Standards bg bg bg bg
Assignment Classification Table (By Topic)
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Topics Questions Brief Exercises Critical
Exercises Thinking
1. Environment of b g 1,2, 3 ,4 g
b 1 1 1
accounting, principles, bg
objectives, standards, b g
accountingtheory.
2. Authoritative 5,6, 7,8 bg 2 2 2
pronouncements and bg
rule-making bodies. bg
3. Conceptual framework- bg 9, 10 b g 3 3,4
general, objective of b g b g
financial reporting. bg
4. Qualitative characteristics of bg bg b g 11,12, 13, 14, bg bg b g 3,4, 5, 6, 7
bg bg bg 4,5,6 5, 10
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accounting. 15, 16,17
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5. Elements of bg 18, 19 bg 8, 9 bg 7
financial
statements.
6. Basic assumptions and
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bg b g bg 10, 11, 12,
bg bg b g 4, 8, 9, 10,
bg bg bg 6, 7, 8, 9, 11
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principles. 24, 25, 26, 27,
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bg b g 11, 12bg
2 8, 29, 30,31
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7. Cost constraint.
b g 32,33,34
8. Role of pressure groups.
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17
9. Ethical issues. bg 37, 38,39,40
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Copyright © 2022 WILEY
bg bg bg Kieso, Intermediate Accounting, 18/e, Solutions Manual
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Assignment Classification Table (By Learning Objective) bg bg bg bg bg
Learning Objectives bg Questions Brief Exercises b g Critical
Exercises Thinking
1. Describe the financial reporting
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g
b 1, 2 bg 1
environment, major standard- bg bg 5, 6, 7, 8
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setting bodies, and the meaning
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of generally accepted accounting
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principles(GAAP).
2. Describe the components and
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b g bg bg 3, 5, 6,
bg bg 3, 4, 5, 6, 7
bg bg bg bg b g 2,3,4, 5, bg
usefulness of the conceptual b g bg bg 13, 14, 15, 16,
bg bg bg 7, 8,9
bg 10
framework. 17, 18, 19
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3. Discuss the basic assumptions
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bg b g bg 4, 10, 11,
b g bg 8, 9, 10, 11,
bg bg bg b g 6, 7, 8, 9,
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and principles of accounting.
b g b g b g 24, 25, 26, 27,
bg bg bg 12, 13, 14
bg bg b g 12 11, 12
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2 8, 29, 31,
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3 2, 33, 34
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4. Identify the major challenges in
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bg bg bg 2 11, 13, 14,
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the financial reporting
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bg 15, 16
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environment.
Assignment Characteristics Table (Time on Task) bg bg bg bg bg
Item Description Level of bg Time
Difficulty (minutes)
E1.1 Need for GAAP. bg b g Simple 15-20
E1.2 Financial reporting and accounting standards.
bg bg bg b g Simple 15-20
E1.3 Usefulness, objective of financial reporting. b g b g bg b g Simple 15-20
E1.4 Usefulness, objective of financial reporting, b g b g bg b g Simple 15-20
qualitative characteristics. bg
E1.5 Qualitative characteristics. b g Moderate 20-30
E1.6 Qualitative characteristics. b g Simple 15-20
E1.7 Elements of financial statements. bg bg b g Simple 15-20
E1.8 Assumptions, principles, and constraint. bg b g bg Simple 15-20
E1.9 Assumptions, principles, and constraint. bg b g bg Moderate 20-25
E1.10 Full disclosure principle.
bg b g Complex 20-25
E1.11 Accounting principles and assumptions- bg b g b g Moderate 20-25
E1.12 Accounting principles-comprehensive. bg Moderate 20-25
CT1.1 Securities and Exchange Commission. b g b g bg Moderate 30-40
CT1.2 Conceptual framework-general. bg Simple 20-25
CT1.3 Conceptual framework-general. bg Simple 25-35
CT1.4 Objective of financial reporting. b g bg b g Moderate 25-35
CT1.5 Qualitative characteristics. b g Moderate 30-35
5-1-2 Copyright © 2022 WILEY bg bg bg Kieso, Intermediate Accounting, 18/e, Solutions Manual
bg bg bg bg bg (For Instructor Use Only)
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